By Steven Vyronides, Tax Director, RA Accountants

The Chancellor will deliver the Autumn Budget on Wednesday 28^th October. Until then, headlines about possible tax changes remain speculation. For business owners, the useful question is: which announcements could affect decisions you are already making?

Here are the areas we will be watching, particularly for healthcare practices, property investors and owner-managed businesses.

What has already changed?

Several tax changes are in place, regardless of what happens in October:

• Business Asset Disposal Relief (BADR): the rate on qualifying gains increased to 18% from 6 April 2026.
• Dividend tax: the ordinary and upper rates increased to 10.75% and 35.75% for 2026/27.
• Inheritance tax reliefs: from April 2026, the amount of qualifying agricultural and business property eligible for 100% relief is subject to a £2.5 million allowance, with 50% relief generally applying above it.
• Pensions and inheritance tax: unused pension funds and certain death benefits are due to be brought into estates for inheritance tax purposes from April 2027.

These confirmed changes already matter to owners considering how to take income, sell a business or plan for succession.

What will we be looking for in the Budget?

• Business sales and capital gains tax. Any change to capital gains tax or exit reliefs could affect the proceeds of a future sale.
• Dividends and profit extraction. Directors who take a combination of salary and dividends should watch for any announcements affecting that balance. The dividend rate increases above are already in force; additional changes remain speculative.
• Property and premises costs. Property investors will want to check for announcements affecting their holdings. Businesses operating from premises should also watch for detail on business rates and reliefs. The effect will depend on the property and how it is held.
• Staffing costs. For care homes and other employers with substantial payroll costs, any announcement about the National Living Wage for April 2027 will be important when reviewing budgets and pricing.

What should you do now?

Work from today’s rules, not rumours. If you are considering a sale, restructuring a business or reviewing succession plans, understand your current position and model the effect of possible changes with your adviser. Avoid rushing a significant decision based on a predicted announcement.

We will assess the confirmed measures after the Chancellor speaks, including when they take effect and who they affect.

Join our Autumn Budget webinar

On Thursday 29th October at 2:00pm, my colleague Gordon and I will discuss the key announcements and what they could mean for you and your business.

Register for the complimentary webinar

If you have any further questions, please do email info@raaccountants.com.

Disclaimer: This article is for general information and reflects the position as at 29th September 2026. Potential Budget measures are unconfirmed. Tax rules and their application depend on individual circumstances; please seek tailored advice before making decisions.